An optical resin composition from which a film with improved adhesion to a polyvinyl alcohol-based film and improved flex resistance can be obtained while keeping high film transparency. The optical resin composition includes: 99 to 50% by weight of an acrylic resin having a glass transition temperature of not lower than 110° C.; and 1 to 50% by weight of a particulate (meth)acrylic multilayer structure graft copolymer containing: an innermost layer made of a polymer containing a methacrylic acid ester as a first monomer; a middle layer made of a polymer containing, as a second monomer, an acrylic acid alkyl ester having an alkyl group with 4 to 12 carbon atoms; and an outermost layer made of a polymer containing a methacrylic acid ester as a third monomer. A graft ratio of the (meth)acrylic multilayer structure graft copolymer is not less than 110%.